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If you sold any stocks, bonds, options, or other securities; a home or other real estate; art, antiques, rugs, jewelry, precious metals, or other collectibles; or property used in a trade or business or used to generate income; or if you had any capital gains distributions from mutual funds or REITs, you will have to complete and file Schedule D and file it with your Form 1040. You won't be able to use either the 1040A or the 1040EZ form.
The file is in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Calculating Net Capital Gains